DAC 6 – Mandatory disclosure regime for cross-border tax arrangements

The DAC 6 module on AMANA’s tax portal

Since 01.07.2020, reportable cross-border tax structures in Germany must be reported according to DAC 6. In a number of other countries, this reporting obligation will follow in the coming months.

In the last few months we have already successfully supported some of our customers in the submission of declarations. Together with our partners, we have developed a fast and cost-effective approach to roll out our DAC 6 solution throughout the group. From project start to notification in just a few weeks.

The reporting obligation applies to all direct taxes, in particular corporation tax, trade tax, but also inheritance tax and gift tax. Directive 2018/882/EU (DAC6) provides for the use of the common communication network (CCN) of the European Union for the automatic exchange of information between Member States. In Germany the notification is made to the BZST.

DAC 6 requirements present companies with several challenges:

  • Setting up internal processes to record, document, control and analyze reportable arrangements
  • Coordination of a procedure for the mandatory disclosure regime with consultants, but also between affected group companies
  • Clear allocation of responsibilities
  • Mapping and monitoring of regulations specific to certain EU member states
  • Full and traceable documentation showing that all reporting obligations have been met

The AMANA DAC 6 module

As part of the web-based AMANA tax portal, the DAC 6 module supports our solution all the way through: from data capture to analysis and finally documentation / disclosure: 1:

  • Compliance monitoring – status of disclosures
  • Coordination of reporting between group companies
  • Integration of intermediaries
  • Monitoring of processes using milestones and dashboards
  • Calendar-based deadline monitoring
  • Safeguarding the four-eyes principle
  • Flexible questionnaires that the company or consultants can adapt for each country (upload per period and country)
  • Enables shortened and standardised assessments of regular facts
  • Questionnaires based on interactive decision trees can assist with the identification, recording and evaluation of reportable arrangements
  • Documentation in the form of file attachments
  • Wide-ranging roles and authorizations
  • Dashboards and reports
  • Straightforward maintenance of master data

The AMANA DAC 6 module was developed as a standard software in collaboration with our implementation partners specifically for the MDR process and covers the regime’s core disclosure obligations.

Our implementation partners will work out a tailored compliance process with your company for the disclosure of your reportable tax arrangements:

  • Devising flexible questionnaires and adapting these to the requirements of individual EU member states
  • Assistance with the identification, recording, evaluation and display of reportable arrangements
  • Training staff
  • Internal control and checkpoints
  • tc.

1 Since disclosure particulars are currently awaiting finalization from the regulatory authorities, no statement regarding implementation can yet be provided. At present draft legislation for disclosure has already been published in Germany and certain other member states.

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